On The Construction Of China's Real Estate Tax Base Evaluation Legal System

Chinese real estate tax pilot work was carried out in Chongqing and Shanghai in 2011,but the real estate tax pilot work did not achieve very significant results.The main reason was that there was no detailed property tax laws and regulations,and no perfect property tax was established.Tax legal system and complete tax collection and management model.In a meeting of the Thirteenth National People's Congress in 2018,Shi Yaobin,Deputy Minister of Finance,responded to reporters' questions and responded that the relevant departments such as the National People's Congress and the Ministry of Finance have jointly started the real estate tax legislation.The question of whether or not to levy real estate taxes and how to collect them has always been a hot topic.It is closely related to everyone's life and has caused enthusiasm among the people.However,there is no mature experience in real estate tax collection in China,and there is a need for constant exploration of theory and practice.If the real estate tax is to be imposed,the most critical link is how to determine the tax base of the property tax,which depends on the establishment of a legal system for assessing the tax base of property taxes.The author of this article studied the research results of domestic and foreign scholars on the taxation of the property tax base,and determined her own research thinking on this system: First of all,the research scope of the property tax tax base assessment has been made on the legal principle.It defines and sorts out the difference between real estate tax and other similar concepts;then it analyzes the status of China's property tax tax base evaluation system from the subject of assessment,taxation basis,assessment method,and dispute resolution mechanism,and analyzes the theory of real estate tax in China.Problems existing in practice;Finally,a countermeasure concept is proposed for the existing problems.The advantages and disadvantages of different domestic and foreign property tax tax base evaluation legal systems are compared and analyzed,and combined with China's actual national conditions,a tax base evaluation legal system adapted to China's national conditions is proposed.